Europäisches Beihilfenrecht Blog

State Aid Uncovered Blog

In Lexxions Blog „State Aid Uncovered” veröffentlicht Prof. Phedon Nicolaides wöchentlich kritische Analysen zu den neuesten Urteilen und Entscheidungen zu staatlichen Beihilfen. Jeder Beitrag stellt die wichtigsten Punkte eines Gerichtsurteils oder einer EU-Kommissionsentscheidung vor, ordnet sie in den Kontext ähnlicher Rechtsprechung oder Praxis ein, bewertet die zugrundeliegende Argumentation und zeigt etwaige Ungereimtheiten oder Widersprüche auf.

In loser Folge werden auf diesem Blog auch Gastbeiträge von anderen Experten für staatliche Beihilfen veröffentlicht, welche die Inhalte der Blogbeiträge ergänzen.

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Professor at Maastricht University; Professor at University of Nicosia, and Academic Director at Lexxion Training

22. Dezember 2016 | State Aid Uncovered von Lexxion Publisher

5 most read articles by Phedon Nicolaides in 2016

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Questions around selectivity of tax measures, the private creditor test, the new Commission Notice on the Notion of State Aid and many more have moved and shaped this year’s judgments on State aid. See which articles by Prof. Phedon Nicolaides were the most popular ones in 2016. We have also started an exciting new journey of State aid videos on […]

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20. Dezember 2016 | State Aid Uncovered von Phedon Nicolaides

Existing v New Aid and Role of National Courts

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Modification of an existing aid measure turns it into a new aid measure if it affects its compatibility with the internal market. National courts must also notify to the Commission any new aid measure they detect. Introduction On 26 October 2016, the Court of Justice ruled in case C‑590/14 P, DEI v Commission.[1] DEI, the incumbent electricity producer in Greece appealed against […]

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15. Dezember 2016 | Guest State Aid Blog von Dimitrios Kyriazis

Ever wondered how Lexxion Seminars are like? Read this Summary of „State Aid in Tax Measures“

Lexxion Seminar

The following is a summary of the main points that were presented and the issues that were discussed in the seminar on State Aid in Tax Measures that was held by Lexxion in Brussels on 7-8 November 2016. The summary has been prepared for information purposes only and it is not meant to be a precise record of the proceedings […]

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13. Dezember 2016 | State Aid Uncovered von Phedon Nicolaides

Hungarian Advertisement Tax, Polish Retail Tax and Estonia Package Tax

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Progressive taxes can constitute State aid. Exemption from a packaging tax of packaged goods which are taken abroad is within the logic of the tax system. Introduction This article reviews three tax measures which levied taxes on specific activities and products. In particular, they concern taxes on advertising, retail sales and an exemption from a tax on product packaging. […]

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6. Dezember 2016 | State Aid Uncovered von Phedon Nicolaides

Pensions, Public Statements and Private Investors

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The normal costs of an undertaking include all the costs of compliance with the obligations imposed by law. A private investor takes into account all the relevant information at the point in time it decides to invest. Introduction This article reviews two court judgments both of which concern Orange, the French incumbent telecoms operator. The first judgment finds […]

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29. November 2016 | State Aid Uncovered von Phedon Nicolaides

Media Plurality in Denmark

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State aid measures need not be open to all undertakings. Introduction On 11 October 2016, the General Court rendered its judgment in case T-167/14, TSøndagsavisen v Commission.[1] Søndagsavisen requested annulment of Commission decision SA.36366 on a measure that had been notified by Denmark. The purpose of the measure was to support production and innovation in the newspaper and magazine sector […]

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23. November 2016 | State Aid Uncovered von Phedon Nicolaides

No Affectation of Trade

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Public subsidies that do not affect cross-border trade either directly or indirectly do not constitute State aid in the meaning of Article 107(1). The direct trade effect is the impact on customers or users. The indirect trade effect is the impact on potential market entrants. Introduction In April 2015, the Commission surprised us with seven decisions that concluded that […]

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15. November 2016 | State Aid Uncovered von Phedon Nicolaides

Private Investor v Private Creditor

State Aid Blogs - 01.11.17 State aid

When the state, acting as a private investor, seeks to recover past public investments, it must aim to maximise the recoverable amount. However, public funds that were granted as State aid must be ignored when the recoverable amount of past investments is calculated. Introduction On 15 September 2016, the General Court rendered its judgment in case T‑386/14, FIH Holding v […]

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8. November 2016 | State Aid Uncovered von Phedon Nicolaides

1) Selectivity of Health Tests 2) Existing v New Aid in Preferential Electricity Tariffs

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A measure can be selective even if it applies to a whole sector. An existing aid measure becomes new when a court extends it temporarily. Introduction This article reviews two judgments: one on BSE tests in Belgium and another on preferential electricity tariffs in Greece. The issue at hand with respect to the BSE test was whether a measure […]

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1. November 2016 | State Aid Uncovered von Phedon Nicolaides

Turnover Taxes Can be Incompatible with the Internal Market

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Progressive taxes levied on turnover can provide State aid that is incompatible with the internal market. Flat turnover taxes are proportional and therefore likely to be free of State aid. Introduction Hungary wanted to levy two types of turnover taxes whose purpose was to protect health. The first tax was levied on tobacco products.[1] The Commission found, in decision 2016/1846, […]

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18. August 2015 | State Aid Uncovered von Phedon Nicolaides

Why Do some Member States Offer so much Fiscal Aid?

State Aid Blogs - StateaidHub blogpost11 Lexxion 2019 Tax Commission EU judgement

Member States differ significantly in their propensity to grant fiscal aid. Introduction Interest in fiscal aid has been rekindled recently by two unrelated events. First, the Commission opened a number of investigations on the alleged special tax treatment accorded to multinational companies such as Apple and Starbucks. These investigations are believed to be almost completed and the Commission is […]

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11. August 2015 | State Aid Uncovered von Phedon Nicolaides

Ex post Evaluation of State Aid Measures

State Aid Blogs - 21.11.State resources State control

Ex post evaluation is not just a “pillar” of State Aid Modernisation. It is also an indispensable tool for understanding the impact and effectiveness of State aid. State aid modernisation and decentralisation One of the pillars of the Commission’s State Aid Modernisation initiative is the decentralisation of responsibility for the implementation of State aid measures. The decentralisation works by […]

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4. August 2015 | State Aid Uncovered von Phedon Nicolaides

The Use and Abuse of De Minimis Aid & State Resources

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Individual awards of de minimis aid must remain below the relevant threshold as well as the sum of all individual awards in any three-year period. Aid measures which are funded by beneficiaries themselves are unlikely to constitute State aid. Introduction This article reviews two cases that, among other things, deal with the use and abuse of de minimis aid […]

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28. Juli 2015 | State Aid Uncovered von Phedon Nicolaides

The Market Economy Investor Principle Applies also to Avoidance of Losses

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A public authority can act as a private investor in paying to avoid costly contractual clauses. A public authority can act as a private investor in paying to bring forward future revenue. Introduction When a market operator invests to make profit, its underlying logic is the same as when it pays to avoid losses. In both cases it is […]

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21. Juli 2015 | State Aid Uncovered von Phedon Nicolaides

Application of the MEIP to Transactions between Parent and Subsidiary Companies

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The Market Economy Investor Principle also applies to transactions between related companies. A private investor enjoys a margin of discretion in deciding in favour or against an investment. However, despite that margin of discretion, a prudent private investor always carries out an assessment of the potential profitability of the investment before it commits any money. Introduction When a public […]

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14. Juli 2015 | State Aid Uncovered von Phedon Nicolaides

Using Loans to Grant De Minimis Aid and GBER Compatible Aid

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De minimis aid underpins “off-the-shelf” financial instruments which leverage private investment and at the same time ensure that all aid is passed on to the final beneficiary. Introduction One of the most convenient aid instruments is de minimis aid. It can be used for any purpose [apart from promotion of exports or on condition that domestic products are favoured] […]

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7. Juli 2015 | State Aid Uncovered von Phedon Nicolaides

Privatisation by Splitting the Assets

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The sale of a public undertaking [privatisation] needs to be preceded by independent valuation and be carried out on the basis of a competitive procedure. Certain guarantees may be provided to prospective buyers, if they could increase the sale price. The break-up of an undertaking and the disposal of the different parts through separate sales should be shown to generate […]

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29. Juni 2015 | State Aid Uncovered von Phedon Nicolaides

Levying of Charges to Maintain Equal Treatment Is Not Necessarily Selective

State Aid Blogs - SAH blogpost37 Hinkley Point C UK 2017

The standard of proof of whether a measure is selective depends on whether that measure is a scheme or a grant of individual aid. Measures providing for exemption are by definition selective. Measures that impose additional charges for the purpose of maintaining equality between operators are not necessarily selective even if the responsible authorities retain a degree of discretion in […]

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22. Juni 2015 | State Aid Uncovered von Phedon Nicolaides

Ex post Monitoring of a Risk Capital Fund

State Aid Blogs - 10.10. Stateaid deminimis calculator

Ex post monitoring will be pursued vigorously by the Commission. Irregularities in the implementation of State aid measures may lead to the opening of the formal investigation procedure. Introduction This article examines Commission decision concerning a UK risk capital scheme entitled Enterprise Capital Funds [SA.15373 and SA.33186]. The decision is the outcome of an investigation that was initiated after […]

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15. Juni 2015 | State Aid Uncovered von Phedon Nicolaides

Germany Scores a Hat-trick of Non-Aid Measures!

State Aid Blogs - StateAidHub blogpost33 trade

At the end of April, the European Commission announced that seven measures were found not to constitute State aid because they could not be reasonably expected to affect cross-border trade. The finding of no affectation of trade is rare. That seven measures were thought not capable of affecting trade is very exceptional. Perhaps the Commission is trying to signal to […]

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